diff --git a/apps/api/src/services/conciliacion.service.ts b/apps/api/src/services/conciliacion.service.ts
index cb81770..5611fd2 100644
--- a/apps/api/src/services/conciliacion.service.ts
+++ b/apps/api/src/services/conciliacion.service.ts
@@ -13,6 +13,8 @@ export interface ConciliacionCfdi {
   nombreEmisor: string;
   rfcReceptor: string;
   nombreReceptor: string;
+  regimenFiscalEmisor: string | null;
+  regimenFiscalReceptor: string | null;
   total: number;
   totalMxn: number;
   subtotal: number;
@@ -98,6 +100,7 @@ export async function getCfdisConConciliacion(
       c.fecha_emision as "fechaEmision",
       c.rfc_emisor as "rfcEmisor", c.nombre_emisor as "nombreEmisor",
       c.rfc_receptor as "rfcReceptor", c.nombre_receptor as "nombreReceptor",
+      c.regimen_fiscal_emisor as "regimenFiscalEmisor", c.regimen_fiscal_receptor as "regimenFiscalReceptor",
       c.total, c.total_mxn as "totalMxn",
       c.subtotal, c.descuento,
       c.moneda, c.tipo_cambio as "tipoCambio",
@@ -136,6 +139,8 @@ export async function getCfdisConConciliacion(
     nombreEmisor: r.nombreEmisor,
     rfcReceptor: r.rfcReceptor,
     nombreReceptor: r.nombreReceptor,
+    regimenFiscalEmisor: r.regimenFiscalEmisor,
+    regimenFiscalReceptor: r.regimenFiscalReceptor,
     total: Number(r.total),
     totalMxn: Number(r.totalMxn),
     subtotal: Number(r.subtotal || 0),
diff --git a/apps/web/app/(dashboard)/conciliacion/page.tsx b/apps/web/app/(dashboard)/conciliacion/page.tsx
index f23f032..378cd96 100644
--- a/apps/web/app/(dashboard)/conciliacion/page.tsx
+++ b/apps/web/app/(dashboard)/conciliacion/page.tsx
@@ -395,10 +395,19 @@ export default function ConciliacionPage() {
                           <th className="pb-3 font-medium cursor-pointer select-none" onClick={() => setSortPendientes(prev => prev?.field === 'fecha' ? { field: 'fecha', dir: prev.dir === 'asc' ? 'desc' : 'asc' } : { field: 'fecha', dir: 'asc' })}>
                             <span className="flex items-center justify-center gap-1">Fecha <ArrowUpDown className="h-3 w-3" /></span>
                           </th>
-                          <th className="pb-3 font-medium"><FilterHeader label="RFC Emisor" filterKey="rfcEmisor" filters={filtersPendientes} setFilters={setFiltersPendientes} openFilter={openFilterPendientes} setOpenFilter={setOpenFilterPendientes} suggestions={uniqueSuggestions.rfcEmisor} /></th>
-                          <th className="pb-3 font-medium"><FilterHeader label="Nombre Emisor" filterKey="nombreEmisor" filters={filtersPendientes} setFilters={setFiltersPendientes} openFilter={openFilterPendientes} setOpenFilter={setOpenFilterPendientes} suggestions={uniqueSuggestions.nombreEmisor} /></th>
-                          <th className="pb-3 font-medium"><FilterHeader label="RFC Receptor" filterKey="rfcReceptor" filters={filtersPendientes} setFilters={setFiltersPendientes} openFilter={openFilterPendientes} setOpenFilter={setOpenFilterPendientes} suggestions={uniqueSuggestions.rfcReceptor} /></th>
-                          <th className="pb-3 font-medium"><FilterHeader label="Nombre Receptor" filterKey="nombreReceptor" filters={filtersPendientes} setFilters={setFiltersPendientes} openFilter={openFilterPendientes} setOpenFilter={setOpenFilterPendientes} suggestions={uniqueSuggestions.nombreReceptor} /></th>
+                          {activeTab === 'EMITIDO' ? (
+                            <>
+                              <th className="pb-3 font-medium"><FilterHeader label="RFC Receptor" filterKey="rfcReceptor" filters={filtersPendientes} setFilters={setFiltersPendientes} openFilter={openFilterPendientes} setOpenFilter={setOpenFilterPendientes} suggestions={uniqueSuggestions.rfcReceptor} /></th>
+                              <th className="pb-3 font-medium"><FilterHeader label="Nombre Receptor" filterKey="nombreReceptor" filters={filtersPendientes} setFilters={setFiltersPendientes} openFilter={openFilterPendientes} setOpenFilter={setOpenFilterPendientes} suggestions={uniqueSuggestions.nombreReceptor} /></th>
+                              <th className="pb-3 font-medium">Régimen Emisor</th>
+                            </>
+                          ) : (
+                            <>
+                              <th className="pb-3 font-medium"><FilterHeader label="RFC Emisor" filterKey="rfcEmisor" filters={filtersPendientes} setFilters={setFiltersPendientes} openFilter={openFilterPendientes} setOpenFilter={setOpenFilterPendientes} suggestions={uniqueSuggestions.rfcEmisor} /></th>
+                              <th className="pb-3 font-medium"><FilterHeader label="Nombre Emisor" filterKey="nombreEmisor" filters={filtersPendientes} setFilters={setFiltersPendientes} openFilter={openFilterPendientes} setOpenFilter={setOpenFilterPendientes} suggestions={uniqueSuggestions.nombreEmisor} /></th>
+                              <th className="pb-3 font-medium">Régimen Receptor</th>
+                            </>
+                          )}
                           <th className="pb-3 font-medium cursor-pointer select-none" onClick={() => setSortPendientes(prev => prev?.field === 'total' ? { field: 'total', dir: prev.dir === 'asc' ? 'desc' : 'asc' } : { field: 'total', dir: 'asc' })}>
                             <span className="flex items-center justify-center gap-1">Total MXN <ArrowUpDown className="h-3 w-3" /></span>
                           </th>
@@ -431,14 +440,23 @@ export default function ConciliacionPage() {
                               <td className="py-2 text-xs text-center">
                                 {toCfdiDate(cfdi.fechaPagoP || cfdi.fechaEmision).toLocaleDateString('es-MX')}
                               </td>
-                              <td className="py-2 font-mono text-xs text-center">{cfdi.rfcEmisor}</td>
-                              <td className="py-2 text-xs truncate max-w-[120px] text-center">
-                                {cfdi.nombreEmisor}
-                              </td>
-                              <td className="py-2 font-mono text-xs text-center">{cfdi.rfcReceptor}</td>
-                              <td className="py-2 text-xs truncate max-w-[120px] text-center">
-                                {cfdi.nombreReceptor}
-                              </td>
+                              {activeTab === 'EMITIDO' ? (
+                                <>
+                                  <td className="py-2 font-mono text-xs text-center">{cfdi.rfcReceptor}</td>
+                                  <td className="py-2 text-xs truncate max-w-[120px] text-center">
+                                    {cfdi.nombreReceptor}
+                                  </td>
+                                  <td className="py-2 text-xs text-center">{cfdi.regimenFiscalEmisor || '-'}</td>
+                                </>
+                              ) : (
+                                <>
+                                  <td className="py-2 font-mono text-xs text-center">{cfdi.rfcEmisor}</td>
+                                  <td className="py-2 text-xs truncate max-w-[120px] text-center">
+                                    {cfdi.nombreEmisor}
+                                  </td>
+                                  <td className="py-2 text-xs text-center">{cfdi.regimenFiscalReceptor || '-'}</td>
+                                </>
+                              )}
                               <td className="py-2 text-xs font-medium text-center">
                                 {formatCurrencyConciliacion(getMonto(cfdi))}
                               </td>